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What is a Business Under Australian Tax Law – The cases of Ferguson and Stone
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Two landmark cases which are important in Australian tax law are Ferguson v FCT (1979) 9 ATR 873 and more recently Stone v FCT (2005) 59 ATR 50, both of these cases deal with the way that the commissioner should determine whether or not activities being undertaken by taxpayer should be classified as a business. The writer looks at both of these cases, considers the principles and decisions which were made and looks at the way in which they may impact future cases. Eight sources are cited in the bibliography of this twelve page paper.
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Pages:
12
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Filename:TS14_TEautaxsport.rtf |
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Paper Title:
What is a Business Under Australian Tax Law – The cases of Ferguson and Stone
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